You're an auditor assigned to assess a highly complex project for a company. Your primary aim is to ensure that the project is being managed effectively to mitigate the risk of failure and enhance the chances of achieving its goals. In this context, which element of structuring projects holds particular significance in minimizing the threat of project failure and optimizing the likelihood of successfully attaining objectives?

A

Creating a project structure D

B

Defining the project goals

C

Setting up a project team

D

Determining the resources required